Journal article Open Access
N.A. Lugina, I.Yu. Poleyko
The article deals with the contemporary problems of determining the criminal characteristics of the object and item of the crime under Art. 212 of the Criminal Code of Ukraine. It is confirmed by its widespread presence and the need to find ways to improve this provision in accordance with the challenges posed by tax offenders.
The purpose of the study is to provide the criminal characteristics of the object and item of socially dangerous act, which is the intentional evasion of taxes, fees (mandatory payments), the crime and punishment of which is established by Art. 212 of the Criminal Code.
Legislative and scientific approaches to understanding the object and subject of tax crimes are analyzed.
The practical significance of the study consists of proposals for the need to amend Art. 212 of the Criminal Code of Ukraine, in particular regarding the definition of the subject of tax crime. We consider it advisable to change the words "tax system" to "tax system". First of all, this is due to the fact that the disposition of tax crimes is blanket and refers to the tax legislation, in particular the PC of Ukraine.